Banca de DEFESA: Vinicius Monteiro Pereira

Uma banca de DEFESA de MESTRADO foi cadastrada pelo programa.
STUDENT : Vinicius Monteiro Pereira
DATE: 30/09/2022
TIME: 10:00
LOCAL: UnB/FACE/PPGCont (online) e presencial
TITLE:

Accrual financial reporting in the Brazilian public sector: is it a reality?

KEY WORDS:

Accruals; Budget result; Financial result; Convergence; Innovation

PAGES: 90
BIG AREA: Ciências Sociais Aplicadas
AREA: Administração
SUBÁREA: Ciências Contábeis
SUMMARY:

This study had the main objective of identifying the variables that explain the differences between budgetary and financial results, in a context of adoption of accruals. The proposed discussion includes the analysis of differences generated by the development of accounting indicators, such as budgetary and financial results, from different accounting bases, given that the RO is prepared on a cash basis, while the RF is obtained from the use of accruals. In this context, a sample was obtained containing budgetary and financial information from the Federal Judiciary for the years 2013 to 2021. From the results obtained, it appears that the adoption of accruals in the Brazilian scenario can be seen as a reality. First, the correlation between RO and RF showed that the distance between the two indicators allows us to conclude that the assumptions used in their elaboration are different. The identification of groups that explain the differences between the accounting indicators prepared with different bases also reinforces the idea that the adoption of accruals has been reflected in practice. It was found that the groups of prepaid income/expenses and depreciation/amortization/depletion are the main differences generated by the RO and RF indicators. In this sense, the research results allow advancing the discussion on the effects of implementing accruals in the public sector.

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